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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL CLOSELY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY COMPLETING THE FORM 700 ANNUALLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>DATA WAS COMPARED TO FRESNO AREA TEACHERS' SALARIES AND YEARS OF SERVICE. DATA WAS PRESENTED TO THE FICS BOARD OF DIRECTORS FOR APPROVAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE DISCUSSED IN FICS BOARD MEETINGS. FINANCIAL STATEMENTS ARE EXPLAINED THOROUGHLY IN THESE MEETINGS WHICH ARE AVAILABLE TO THE PUBLIC. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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